申論題

一、英譯中：

⑵ In recent years, gift-card commerce has become extremely profitable, which also explains why it has become susceptible to fraudulent activities. Here is an example of how the crime happens: A manager in a large company purchases gift cards for staff bonuses and bills them to the company expense account. But instead of actually passing the gift cards out, he takes them home. The manager was using gift cards to conceal corporate embezzlement.（15 分）